§ 11.02.145 DUTY TO KEEP RECORDS.
   It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this Subchapter to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the Tax Administrator shall have the right to inspect at all reasonable times.
('65 Code, § 18-13) (Ord. No. CS-498 § 11)